HomeMy WebLinkAbout09-13-2011 CCMPFt L
'OITY OF
LAKE
ELMO
Citv of Lake Elmo
651/777-5510
800 Laverne Avenue North / Lake Elmo, MN 55042
City of Lake Elmo
3800 Laverne Avenue North
Lake Elmo, MN 55042
September 13, 2011
6:30 p.m. — 8:00 p.m. Budget Workshop (Continued)
8:00 p.m. — 8:30 p.m. Special City Council Meeting
Adopt Resolution No, 2011-036 approving the issuance of G.O.
Improvement Bonds 2011A and Resolution No. 2011-039 Calling for
a public Hearing for Kindred Court Drainage Corrections
• 2. Approve proposed general levy and proposed 2012 budget; Resolution
No. 2011-037
3. Set hearing dates for truth and taxation — Resolution No. 2011-038
4. Adjourn
printed on recycled paper
CITY OF
ELMO MAYOR & COUNc14. COMMUNICATION
DATE:
REGULAR
ITEM #:
MOTION
09/13/2011
1
Resolution 2011-036
Resolution 2011-039
AGENDA ITEM: Approve Issuance of G.O. Improvement Bond; Series 2011A & Order 429
Public Hearing for Kindred Court Improvements
SUBMITTED BY: Tom Bouthilet, Finance Director
THROUGH: Bruce Messelt, City Administrato
REVIEWED BY: Joe Rigdon, KDV
Paul Donna, Northland Securities (Bond Counsel)
SUMMARY AND ACTION REQUESTED; The City Council is respectfully requested to
consider approving the issuance of General Obligation hnprovement Bonds; Series 2011A, in the
amount not to exceed $845,000 for 2011 Street Improvements, As part of this action, the City
Council will be ordering a Public Hearing to include the Kindred Court Improvements in the
2011A Bond Series. The recommended motions are as follows:
"Move to approve Resolution 2011-036 approving the issuance of General Obligation Bond
Series 2011A in the amount not to exceed $845,000, AND"
"Move to approve Resolution 2011-039 calling for a Public Hearing relating to Kindred Court
Drainage Corrections."
BACKGROUND INFORMATION: The 2011 Street Improvement Program consisted of three
separate projects. At the December 7th, 2010 meeting, the City Council conducted a public
hearing for the 2011 Street & Water quality improvements. The improvements were for the
David Nelson Estates and the tartan Meadows area,
At the February 1st, 2011 meeting, the City Council conducted a public hearing for the 50th &
Kimbro improvements, Finally, on June 7th, 2011, a third project, drainage correction for
Kindred Court, was added by the City Council to the 2011 Street and Water quality improvement
program, at the recommendation of the City Engineer. This last item requires conduct of a
Public Hearing, which will be ordered tonight by the passage of Resolution 2011-039.
page 1 --
City Council Meeting Approve J. Bond Series 2011A Issuance & Order Public.—..!aring for Kindred Court
September 13th, 2011 Regular Agenda Item # lb
STAFF REPORT: The City is in its initial stage of financing the 2011 street and water quality
improvements. The first step in this process is to approve, by resolution, the issuance of General
Obligation Improvement Bond. Following the early August Public Hearing, the Bonds will be
issued and offered for sale.
RECOMMENDATION: Based upon the above background information and staff report, it is
recommended that the City Council approve Resolution 2011-036 authorizing the issuance of
General Obligation Bond; Series 2011A, as well as Resolution 2011-039, ordering a Public
Hearing in accordance with M.S. § 429 for Kindred Court Improvements.
"Move to approve Resolution 2011-036 approving the issuance of General Obligation Bond
Series 2011A in the amount not to exceed $845,000, AND"
"Move to approve Resolution 2011-039 calling for a Public Hearing relating to Kindred Court
Drainage Corrections."
Alternatively, the City Council does have the authority to table this item for future consideration
or further discuss and deliberate prior to taking action. If the latter is done so, the appropriate
action of the Council following such discussion would be:
"Move to approve Resolution 2011-036 approving the issuance of General Obligation Bond
Series 2011A in the amount not to exceed $845,000 [as amended at tonight's meeting] AND"
"Move to approve Resolution 2011-039 calling for a Public Hearing relating to Kindred Court
Drainage Corrections [as amended at tonight's meeting]."
ATTACHMENTS:
1. Resolution No. 2011-036
2. ResolutionNo. 2011-039
3. Finance Plan Summary
SUGGESTED ORDER OF BUSINESS:
Questions from Council to Staff.. ............. ....... ...... ........ .......... Mayor Facilitates
Call for Motion ....... . ....... ......................„............___ Mayor & City Council
Discussion „................ ..... ............... ...... ...,.............. ........ ..........Mayor Facilitates
Action on Motion...... ...... ........................„.„...„............., Mayor & City Council
-- page 2 --
City of Lake Elmo
Washington County, Minnesota
Resolution No. 2011-036
RESOLUTION APPROVING THE ISSUANCE OF
GENERAL OBLIGATION IMPROVEMENT BONDS; SERIES 2011A
BE IT RESOLVED by the City Council of the City of Lake Elmo, State of Minnesota
(herein, the "City"), as follows:
1, The City Council hereby finds and declares that it is necessary and expedient for the
District to sell and issue its fully registered general obligation improvement bonds in the
total aggregate principal amount of not to exceed $845,000 (herein, the "Bonds"). The
proceeds of the Bonds will be used to fund various street and water improvement projects
within the City and to fund the costs of issuing the Bonds.
2. The City Council desires to proceed with the sale of the Bonds by direct negotiation to
Northland Securities, Inc, (herein, "NSI"),
The City Finance Director and City Administrator are hereby authorized to approve the
sale of the Bonds in an aggregate principal amount of not to exceed $875,000 and to
execute a bond purchase agreement for the purchase of the Bonds with NSI, provided that
the true interest cost does not exceed 3.50%.
4, Upon approval of the sale of the Bonds by the City Finance Director and the City
Administrator the City Council will take action at its next regularly scheduled meeting
thereafter to adopt the necessary approving resolutions as prepared by the City's bond
counsel,
5. NSI is authorized to prepare and distribute an official statement related to the sale of the
Bonds.
6. If the City Finance Director and City Administrator have not approved the sale of the
bonds to NSI and executed the, related bond purchase agreement by December 31, 2011,
this resolution shall expire.
ADOPTED by the Lake Elmo City Council on September 13, 2011.
Dean A, Johnston, Mayor
ATTEST;
Bruce A. Messelt, City Administrator
City of Lake Elmo, Minnesota
Washington County, Minnesota
Resolution No. 2011-039
A RESOLUTION RELATING TO KINDRED COURT
DRAINAGE CORRECTIONS;
CALLING FOR A PUBLIC HEARING THEREON
BE IT RESOLVED by the City Council (the Council) of the City of Lake Elmo,
Minnesota (the City), as follows:
SECTION 1, PURPOSE. The City's Public Works department has analyzed drainage
conditions near the driveway of 3720 Kindred Court in the City, and has requested that City
engineers prepare plans for the correction thereof (the Improvements). Such engineers have
determined that the Improvements are necessary, cost-effective and feasible,
SECTION 2, PUBLIC HEARING. At a public hearing to be held on October 4, 2011, the City
will consider the Improvements, which are expected to be consolidated and financed with other
projects approved under Minnesota Statutes, Chapter 429 by the issuance of bonds thereunder.
The City does not expect to fund the Improvements with special assessments on benefited
property. The City Administrator will give published notice of the public hearing as required by
law in the form attached hereto,
Date: September 13, 2011.
By:
ATTEST:
Bruce A. Messelt
City Administrator
Dean A. Johnston
Mayor
- 5-
• -
ANCE LAN SUMMARY
Citv of Lake El
0
a
S845,
General Obligation Improvement Bonds, Series 2011A
Prepared by:
NORTHLAND SECURITIES
45 South 7tb Street
Suite 2000
Minneapolis, MN 55402
612-851-5900 800-851-2920
September 6, 2011
City of Lake Elmo, Minnesota
$845,000
General Obligation Improvement Bonds, Series 2011A
PURPOSE
Proceeds from this bond issue will be used to fund public infrastructure improvements related
to the 2011 Street and Water Improvement Projects, the 500 and Kimbro Avenue Project and the
Kindred Court Drainage Project. The project costs total $808,000. To that amo-unt we have
added the estimated financing costs to arrive at a total bond issue of $845,000. A detailed
illustration of the sources and uses of funds is as follows:
Sources &Thes
Dated 10/01/261 I :Delivered 10/01/2011
Souroes:Of Funds
l'Eu- Amount of Bonds $845;000:00
Total Sources S845,000.00
Uses Of :Funds
Total'Undenvrileis:Discounl (1.960%)
Costs pfIssuanee
2011 Street and Water
50th Street
Kindred court
Rounding Amount
Totallfses
FINANCING
16,552.00
19,720.00
483,000.00
281,000.00
44,500,00
218.00
S345,000.00
The .estimated principal and interest is illustrated as Exhibit-B. The principal is scheduled to be
repaid annually over a ten year period .2013 — 2022. Interest will .be paid serni-annually
beginning on August 1,:2012. The interest -estimate is based on.an.assumed rate of 2.65%
The bonds are a general obligation of the City whereby the City pledges it's full faith and credit
to repay the bonds. In addition, special assessments .against benefit-ted properties will also be
pledged to the payment on the Bonds. The principal payrnent structure is based on the
expected assessment revenue stream and a desire to maintain a level debt service levy.
We understand special assessments totaling $193,505 will be filed in 2011 over a term of ten
years at a rate of 5,00%. The estimated average annual tax levy for the combined projects will be
approximately $75,887 at the 105% required level. The summary cash flow analysis detailing
the expected assessment revenues and the tax levy component is illustrated in Exhibit B.
NORTHLAND
Page 2
ECURITIES
RELATED CONSIDERATIONS
Bank Qualified - We understand the City (in combination with any subordinate taxing
jurisdictions or debt issued by the City on behalf of any 501c3 corporations) does not
anticipate issuing more than a total of $10,000,000 in tax-exempt debt during this
calendar year, Therefore the bonds will be designated as "bank qualified" obligations
pursuant to Federal Tax Law.
Arbitrage Compliance —
o Project I Construction Fund — All tax exempt issues are subject to federal
rebate requirements which require all arbitrage earned to be rebated to
the U.S. Treasury. The rebate exemption the City expects to qualify for is
the "small issuer exemption".
o Debt Service Fund The City must maintain a bona fide debt service
fund for the bonds or be subject to yield restriction in the debt service
fund.
'The Cityshould become familiar with the arbitrage compliance rules. We -arehappy to
help in this regard.
The Bonds will he global book entry with a :bank designated as the paying agent. As
"paperless" bonds, you will avoid the cots of bond printing and annual registrar
charges. The Paying Agent will invoice you for the interest semiannually and on an
annual basis for the principal corning due. You will be charged only for paying
agent/transfer agent services provided by the bank. This cost of services has been
capitalized into the bond issue.
Because this issue is less than $1,000,000, it is not subject to the Securities and Exchange
Commission's continuing disclosure requirements.
NORTHLAND -CURITIES
Page 3
Summary of Recommended Terms:
1.. Type of 13ond Sale
2. Pricing
3. Council Consideration
4. :Statutory Authority
5. Repayment Term
6. Secur
7. Prepayment Feature
Negotiated Sale with Northland Securities
Wednesday, September 14, 2011
Tuesday, September 20, 2011
The Bonds are being issued pursuant to Minnesota
Statutes 429 and 475.
The Bonds will mature annually each February 1,
2013 - 2022 Interest on the Bonds will be payable
on August 1, 2012 and semiannually :thereafter on
each February 1 and August 1.
General obligation ,pledge ofthe City. The City
expects -to -fund debt service from -a combination of
special assessments and property tax -collections.
The Bonds maturing on or after February 1, 2019
will bestibject to prepayment onFebruary 1, 2018
and any day thereafter at a price -of par plus
accrued interest.
8. Tax.Status Tax exempt provided by Dorsey -&
Whitney., "LLP
9. Credit Rating
The City currently has a Moody's InvestorServices
"Aa2" rating on their outstanding general
obligation bonds. We believe a credit rating will
be cost effective therefore, we recommend the City
apply for a credit rating on this issue.
Page 4
NO RT H LAN D
URITIES
EXHIBIT A
-;bt Service S:chedtile
Date Principal Coupon interest Total 12-il Fiscal Total
I 0/01a011 _ -
0801/2012 - 1 3,575.M 13,575,00
02/01 /201 3 75,000,00 0.600% 8,1 45.00 83,145,00 96,720,00
08/01 /201-3 - 7,920.00 7,920.00
02/01 /2014 80,000.00 0.850% 7,920.00 87,920,00 95,840,00
08/01 /2014 7,580.00 7,580.00
02/01 /201 5 80,000.00 1.1 00% 7,580.00 87,580,00 95,160.00
08/01 /2015 7,1 40.00 7,140.00
02/01 /201 6 80,000,00 1.4 OV% 7,140.00 87,140,00 94,280.00
08/01 /201 6 - 6,580.00 6;580.00
02/01 /201 7 85,000.00 1.750% 6,580.00 91,580,00 98,160.00
08/01 /201 7 . 5,836.25 5,836.25
02/01 /201 8 85,000.00 2.1 00% 5,836.25 90,836.25 96,672.50
08/01/201 8 - 4,943.75 4,943,75
02/01 /201 9 85,000,00 2400% 4,943,75 89,943.75 94-,887,50
08101 /201 9 3,923.75 3,923.75
02/01 /2020 90,000.00 2.650% 3,923.75 93,923.75 97,84 7.50
08/01 /2020 2,73 1.25 '2,73 1.25
02/01 /202 1 90,000,00 2.8 50% 2,73 1 .25 92,73 1.25 95,462.50
nom oz 1 1,448.75 1,448.75
02/01 /2 022 95,000.00 3.050% 1,448.75 96448,75 97,897.50
Total S845,000.00 $117,927.50 $962,927.50
Yield Statistics
Bond Yeur Dollars
Average Life
Average Coupon
Nei Interest Cost (MC)
Truc Interest Cost (TIC)
All Inclusive Cost (AIC)
NORTHLAND
$5,086,67
6.020 Years
2.3183650%
2,6439613%
2.6557205%
3.0941703%
ECU RI:1'1Es
Page 5
EXHIBIT B
v n
Less: Equals:
Scheduled Assessment Levy Collection Payable
Date P+l Revenues* City Levy 105% Levy Year Year Year
02/01/2012 - .. . . -
02/01/201.3 96,720,00 24,019.28 72,700.72 .76,335,76 2011 2012 '2013
02/.01 /2014 95,840,00 24,0.19.10 71,820,90 75,411.95 2012 2013 '2014
02/01 /2015 95,160,00 24 ,018,941 71,14.1;06 74,698.11 2013-2014 2015
02/01(2016 94 ,280,00 24,019.10 79;260.90 73;773 ,95 2014 2015 2016
02/01 /2017 98-,160,-69 24 ,0 18,60 74,141.40 77,848 A7 2015 2016 2017
02/41/2018 .96,672, 50 24,01944 72653.06 .7-6,285.71 2016 2017 2018
02/01 (2019 94;887.50 24,018.44 7.0,869.06 74;412.51 2017 2018 2019
0-2/012020 97,847.50 24 ,0,18.44 73,829.06 77,520.51 2018 '2019 2020
02/01-72021 95,4 62;50 -24,01904 71,443.46 75,015.63 2019 2020 202.1
. .
02/01/2022 97,897:50 24,0:18,86 73,878.64 77,572.57 2020 2021 2022
Total $962;927.50 S240,189.24 $962,927.50
*Assumes assessments Red in 2011 for $193;505 for at term of 10 years at a rate off.0
NORTHLAND
Page 6
SECURITIES
14
AYOR & COUNCIL COMMUNICATION
DATE:
REGULAR
ITEM #:
MOTION:
AGENDA ITEM: 2012 Proposed General Levy and Annual Budget
SUBMITTED BY: Tom Bouthilet, Finance Director
THROUGH: Bruce Messelt, City Administrator
REVIEWED BY: Joe Rigdon, Financial Consultant
Dave Snyder, City Attorney
9/13/2011
2
Resolution 2011-037
SUMMARY AND ACTION REQUESTED: Pursuant to State law regarding September 15th,
2011 adoption of the Preliminary 2012 General Levy and Council discussion of the proposed
2011 General Levy and Annual Budget a this evening's Workshop, the City Council is asked to
affirmatively consider and adopt the Preliminary 2012 Levy and Annual Budget. To do so, the
Council motion and consideration/action should be to:
Move to approve Resolution 2011-037 adopting the preliminary 2012 General
Levy and Annual Budget
BACKGROUND INFORMATION: The City of Lake Elmo has both the legal and fiduciary
responsibility under Minnesota State Statue to adopt a Preliminary 2012 General Levy by
September 15th, 2011. Typically, the City Council also adopts a Preliminary Annual Budget at
the same time. Following such adoption, the City Council may lower, but not raise the General
Levy and a final Levy and Budget must be adopted by December 31st, 2011,
SUBCOMMITTEE/STAFF REPORT: Attached for Council consideration is the proposed
Prelirninary 2012 General Levy and Annual Budget, The City Council has evaluated several
options before focusing on the attached draft budget. City Staff will present and review the
proposed Preliminary General Levy and Budget with the City Council at a Workshop prior to
tonight' s meeting.
The proposed 2012 General Levy and Annual Budget presents a fiscally austere budget with only
a marginal increase in the net overall tax rate, due to increasing debt service for continuation of
the City's street reconstruction program. Other increases are based upon efforts to recoup lost
Market Value Homestead Credit from the State of Minnesota, collect a Library Levy (offset by
page 1 --
City Council Meeting Preliminaly 2012 Gener4 vy and Annual Budget
September 13th, 2011 Regular Agenda Item #2
reduced County property t e , and a decline in overall taxable market value by approximately
10%.
RECOMMENDATION: It is recommended that the City Council conduct its Budget Workshop
prior to tonight's meeting. Upon completion of this and any additional discussion or public input
at tonight's meeting, it is recommended that the City Council pass Resolution 2011-037, thereby
approving the Preliminary 2012 General Levy and Annual Budget by undertaking the follow
motion:
"Move to approve Resolution 2011-037, adopting the Preliminary 2012 General
Levy and Annual Budget "
Alternatively, the City Council does have the authority to adjust the Preliminary 2012 General
Levy and Annual Budget, either tonight or prior to September 15th, 2011. The City Council
may also continue to modify its final Levy and Budget during subsequent actions prior to
December 31st, 2011. However, the City may not increase its Tax Levy higher than that
submitted to Washington County by September 15th, 2011, thereby constraining somewhat
major increases in the City's budget. It should also be noted that both the Annual Budget and
the forthcoming 2012-2016 CIP can be further amended and/or modified by the City Council
during the 2012 fiscal year. To make adjustments at tonight's meeting, the suggested motion
would be:
"Move to approve Resolution 2011-037, adopting the Preliminary 2012 General
Levy and Annual Budget [as amended at tonight's meeting].
ATTACHMENTS:
1. Resolution 2011-037
2. Preliminary 2012 Budget
3. Preliminary 2012 General Levy & Analysis
SUGGESTED ORDER OF BUSINESS:
Introduction Bruce Messelt, City Administrator
Staff Report/Presentation . . . ..... Tom Bouthilet, Finance Director
Questions from Council to Staff Mayor Facilitates
Call for Motion Mayor & City Council
Discussion.. ..... .......... .............. . ......... ......... .............. Mayor Facilitates
Action on Motion.. ..... .......... ...... . ........ Mayor & City Council
-- page 2 --
CITY OF LAKE ELMO
WASHINGTON COUNTY, MINNESOTA
RESOLUTION NO. 2010-037
RESOLUTION APPROVING PROPOSED 2011 TAX LEVY, COLLECTIBLE IN 2012
AND
PROPOSED 2012 BUDGET
WHEREAS, the City Council has conducted budget council workshops and meetings to
review the proposed 2011 Tax Levy, collectible in 2012, and the proposed 2012 General Fund
Budget; and
WHEREAS, the City is required to adopt a proposed budget for payable 2012 and
certify its proposed property tax levy for payable in 2012.
BELT RESOLVED that the City adopts the proposed 2012 General Fund Budget,
BE IT FURTHER RESOLVED by the Council of the City of Lake Elmo, County of
Washington, Minnesota that the following proposed sums of money be levied for the current
year, collectible in 2012, upon taxable property in the City of Lake Elmo, for the following
purposes:
Total General Fund Levy $2,432,903
Total G.O. Debt Levy $ 410,036
Library Levv $ 260,078
Total Levy $3,103,017
BE IT FURTHER RESOLVED that the City Clerk is hereby instructed to transmit a certified
copy of this resolution to the County Auditor of Washington County, Minnesota.
ADOPTED, by the Lake Elmo City Council on the 13th day of September, 2011.
Dean A. Johnston, Mayor
ATTEST:
Bruce Messelt
City Administrator
City of Lake Elmo
Staff Report: Preliminary 2011 Budeet and Property Tax Levv
September 13, 2011
The Preliminary 2012 General Fund Budget is balanced with $2,898,454 in revenues and
$2,898,454 in expenditures and transfers out. This represents a nearly 1% decrease in
budgeted General Fund revenues AND expenditures for 2012, versus 2011. All City
program activities for 2012 have been reduced, including General Government, Public
Works and Culture & Recreation, Only Public Safety expenses are budgeted to increase
in 2012. A General Fund property tax levy of $2,432,903 is included in the 2012
revenues budget, representing a $52,000 reduction in the General Fund Levy from 2011.
The City's Debt Service Levies are budgeted to increase by $105,380, due to the addition
of debt associated with the 2011 Streets Program. Also included in the City's total
Preliminary Tax Levy is a Library Levy of $260,076, to be offset by an identical
reduction in the County's property tax levy against Lake Elmo properties,
Finally, a permanent loss of the State's Market Value Homestead Credit (MVHC), as
well as a 10.2% decrease in overall property tax capacity, was assumed and factored into
all projections.
In Summary, pursuant to Council's desires, this Preliminary General Fund Budget
essentially rests half -way between Scenario B and Scenario C, as previously presented to
the City Council. This means annual General Fund operating expenses are being reduced
(by $52,000) to cover additional debt service ($105,380) associated with 2011 Street
Projects. As this is not a one-time adjustment, such operating reductions will have to be
absorbed for 10 years — the life of the Bonds — absent future General Fund increases.
General Fund Budget Adjustments: Listed below are the adjustments directed by the
City Council at its September 6th, 2011 Workshop.
• No cost -of -living increase is included in the Preliminary 2012 General Fund
Budget. In lieu of this, the current Health Care plan is continued at additional
City expense of $6,525. Taken together, this represents a net savings to the
General Fund Budget over earlier projections (using a 2% COLA) of
approximately $11,500.
Transfers out for Capital Projects has been reduced from a proposed $212,000 to
$175,000, resulting in a $37,000 decrease in General Fund expenditures.
[Note: This reduction is recommended over utilization of General Fund Reserves
in 2012, due to the uncertainty of end -of -year 2011 surpluses, impacts to Bond
Rating, and programmatic budgeting changes that will impact future annual
surpluses, such as reducing funding for Fire staffing from 100% to 90%.]
No contractual increases for Police Services are projected from Washington
County at this time, allowing the City to reduce its earlier projected increase of
-- page --
approximately $25,000. However, Public Safety expenses have been increased by
approximately $10,000 of this $25,000, in recognition of historic deficiencies in
this account.
• Firefighter pay has been increased to $11.61 per hour, versus the current per call
calculation. In addition, Duty Crew pay has been increased to S2.00 per hour,
and a Probation Incentive of $500 per recruit has been included in the preliminary
2012 Budget;
• The Fire Compensation Budget has been recalculated from assuming 100%
staffing to approximately 90%, higher than the historic staffing of 80% of
authorized positions but reflective of an anticipated increase in staffing due to
increasing Firefighter compensation;
• Firefighter Conferences and Training Budget has been increase by $3,000 (from
$22,000 to $25,000) to partially compensate with recently -received information
that the State of Minnesota's support for training will be reduced in 2012 by
$7,000.
• Firefighter Training Compensation has been recalculated at $10.61 per hour,
versus the current calculation methodology, to address inequities but also support
the Training Budget and the loss of State training dollars.
• Additional funding for Fire vehicle maintenance has not been included in the
Preliminaiy 2012 General Fund Budget, pending additional Council discussion
and direction. Future adjustments can be made to the Preliminary Budget (reduce
transfers or adjust other line items), as well as utilization of Capital Fund reserves
for 2012 changes, if necessary.
Debt Service Levy: The 2012 Debt Service Levies reflect the following changes.
An increase of $105,380, due to the addition of debt to fund the 2011 Streets
Program.
• An increase of $20,000 in debt service for the 2004 G.O. Capital Improvement
Plan Bonds, offset by the use of $20,000 from the unspent bond proceeds from the
City Facilities capital projects fund to the associated 2004 G.O. Capital
Improvement Plan Bonds debt service fund, pursuant to City Council action in
2010 to adopt the following Plan
Previously Levy
Scheduled Revised Reduction/
Levy Levy Transfer
2011 $220,000 $140,000 $80,000
2012 $220,000 $160,000 $60,000
2013 $220,000 S180,000 $40,000
2014 $220,000 $200,000 $20,000
2015 $220,000 $220,000 $0
-- page 2 --
Library Levy: The City's total Preliminary Tax Levy includes a Library Levy of
$260,076, to be offset by an identical reduction in the County's property tax levy against
Lake Elmo properties. Taken without consideration to the reduction in County Property
Taxes, this would represent an 11% increase in the City's projected 2012 Tax Rate, from
25.270% to 27.668%.
Market Value Homestead Credit: The Preliminary 2012 General Fund Budget
accounts for a permanent loss of the State's Market Value Homestead Credit (MVHC).
At approximately $40,000, this represents over 2% of the Tax Rate change from 2011 to
2012. As was discussed with the City Council, replacing the MVHC with a range -
bracketed tax adjustment for homesteaded properties results in a disproportionate impact
on homes of lesser value (and much higher value) and, if levied back, on commercial and
industrial properti es.
City of Lake Elmo
2012 Property Tax Levy Scenarios Summary
Scenario C: Maintain 2011 total General Fund property tax levy for 2012, without LIBRARY LEVY ($260,078)
Scenario C4: Maintain 2011 total General Fund property tax levy for 2012, PLUS LIBRARY LEVY ($260,078)
Scenario C5: Reduces 2011 total General Fund property tax levy for 2012 by $52,000, plus LIBRARY LEVY ($260,078)
Scenario C5-X: For Comparison - Reduces 2011 total General Fund property tax levy for 2012 by $52,000, w/o LIBRARY LEVY ($260,078)
Scenario Scenario Scenario Scenario
C C4 C5 C5 - X
Actual Hypothetical Hypothetical Hypothetical Hypothetical
'Pay Pay Pay Pay Pay
2011 2012 2012 2012 2012
Property Tax Information:
Estimated Market Value & Tax Capacity Change (Taxable) N/A -10.2% -10.2% -10.2%
General Fund Levy
% Change
Debt Service Levies
% Change
-10.2%
2,484,903 2,484,903 2,484,903 2,432,903 2,432,903
N/A 0.0% 0.0% -2.1% -2.1%
304,656 410,036 410,036 410,036 410,036
N/A 34.6% 34.6% 34.6% 34.6%
Library Levy 0 0 260,078 260,078 0
% Change N/A N/A N/A N/A N/A
Total Levy 2,789,659 2,894,939 3,155,017 3,103,017 2,842,939
% Change NIA 3.8% 13.1% 11.2% 1.9%
City Local Tax Capacity Rate
% Change
Estimated Property Taxes:
$300,000 Home With No Market Value Change
% Change
$300,000 Home With 10.2% Market Value Decrease
% Change
NOTE:
21,832% 25.270% 27.668% 27.188% 24.790%
N/A 15,7% 26.7% 24.5% 13.5%
626 732 802 788 718
N/A 17.0% 28.1% 25.9% 14.7%
626 648 709 697 636
N/A 3.5% 13.3% 11.3% 1.6%
w/o Library w/ Library w/ Library &
$52,000 Cut
w/o Library &
$52,000 Cut
--page 4--
Tax Rate:
Total General Fund Lew: •
Debt Service Levies:
Library Lew:,
Total Levy;
2011 CITY PROPERTY TAXES
City of Lake Elmo
2012 Proposed Property Tax Scenario
Residential Homesteads
SCENARIO C
Maintain 2011 Total General Fund Property Tax Levy for 2012
2011 2012 Change
Flat 21.832% 25,270% 15.7%
Variable $2,484,903 $2,484,903 $0
Variable $304,656 $410,036 $105,380
Variable $0 $0 $0
Variable $2,789,559 $2,894,939 $105,380
Market Value City Local Market Value CIIy
Market Homestead Tax Fax Capacity Homestead Properly
Value Exclusion Capacity Rate Credit Taxes
2011 2011 2011 Pay 2011 2011 2011
$100,000 N/A $1,000 21.832% ($80) $138
$300,000 N(A $3,000 21,832% ($29) $626
$500,000 N/A $5,000 21.832% $0 $1,092
$700,000 N/A $7,500 21.832% $0 $1,637
2012 CITY PROPERTY TAXES (WITH NO MARKET VALUE CHANGE)
Market Market Value City Local Market Value City Property Percentage
Value Homestead Tax Tax Capacity Homestead Property Taxes Tax
2012 Exclusion Capacity Rate Credit Taxes Increase Increase
NO CHANGE 2012 2012 Pay 2012 2012 2012 (Decrease) (Decrease)
$100,000 ($28,200) $718 25.270% NIA $181 $43 31.2%
$300,000 ($10,200) $2,898 25.270% N/A $732 $106 17.0%
$500,000 $0 $5,000 25.270% N(A $1,263 $172 15.7%
$700,000 $0 $7,500 25.270% N/A $1,895 $258 15.7%
2012 CITY PROPERTY TAXES (WITH 10.2% MARKET VALUE DECREASE)
Market
Value Market Value City Local Market Value City Property Percentage
2012 Homestead Tax Tax Capacity Homestead Property Taxes Tax
DECREASE OF Exclusion Capacity Rate Credit Taxes Increase Increase
-10.2% 2012 2012 Pay 2012 2012 2012 (Decrease) (Decrease)
$89,800 ($29,200) $606 25.270To N/A $153 $15 10.7%0
$269,400 ($13,000) $2,564 25,270% N/A $648 $22 3.594
$449,000 $0 $4,490 25,270% N/A $1,135 $43 3.994
$628,600 $0 $6,608 25.270% N/A 81,670 $32 2,094
' 2011 total General Fund levy Included levies for 2010/2011 MVHC Unallotments/Cuts
--page 5--
City of Lake Elmo
2012 Proposed Property Tax Scenario
Residential Homesteads
SCENARIO C4
Maintain 2011 Total General Fund Property Tax Levy for 2012, PLUS LIBRARY LEVY
2011 2012 Change
Tax Rate: Flat 21.832% 27.668% 26.7%
Total General Fund Lew: * Variable $2,484,903 $2,484,903 $0
Debi Service Levies: Variable $304,656 $410,036 $105,380
Library Lew: Variable $0 $260,078 l',.`_= ;$280;t)78 Counti20t1L5rary,iaperating;;lsvy '`=.
Total Lew: Variable $2,789,559 $3,155,017 $365,458
2011 CITY PROPERTY TAXES
Market Value City Local Market Value Clty
Market Homestead Tax Tax Capacity Homestead Property
Value Exclusion Capacity Rate Credit Taxes
2011 2011 2011 Pay 2011 2011 2011
$100,000 N/A $1,000 21.832% ($80) $138
$300,000 N/A $3,000 21.832% ($29) $626
$500,000 NIA $5,000 21.832% $0 . $1,092
$700,000 NIA $7,500 21.832% $0 $1,637
2012 CITY PROPERTY TAXES ()MTH NO MARKET VALUE CHANGE)
Market Markel Value City Local Market Value City Property Percentage
Value Homestead Tax Tax Capacity Homestead Property Taxes Tax
2012 Exclusion Capacity Rate Credit Taxes Increase Increase
NO CHANGE 2012 2012 Pay 2012 2012 2012 (Decrease) (Decrease)
$100,000 ($28,200) $718 27.668% N/A $199 $60 43.6%
$300,000 ($10,200) $2,898 27,668% N/A $802 $176 28.1%
$500,000 $0 $5,000 27.668% N/A $1,383 $292 26.7%
$700,000 $0 $7,500 27.668% N/A $2,075 8438 26.7%
2012 CITY PROPERTY TAXES (WITH 10.2% MARKET VALUE DECREASE),
Market
Value Market Value City Local Market Value City Properly Percentage
2012 Homestead Tax Tax Capacity Homestead Property Taxes Tax
DECREASE OF Exclusion Capacity Rate Credit Taxes increase Increase
-10.2% 2012 2012 Pay 2012 2012 2012 (Decrease) (Decrease)
$89,800 ($29,200) $606 27.668% N/A $168 $29 21.2%
$269,400 ($13,000) $2,564 27.668% N/A $709 $83 13.3%
$449,000 $0 $4,490 27.668% N/A $1,242 $151 13.8%
$628,600 $0 $6,608 27,668% NIA $1,828 $191 11,7%
* 2011 total General Fund levy Included levies for 2010/2011 MVHC Unallotments/Cuts
--page 6--
Tax Rate:
Total General Fund Levv: •
Debt Service Levies:
Library Levv:
Total Levv:
2011 CITY PROPERTY TAXES
City of Lake Elmo
2012 Proposed Properly Tax Scenario
Residential Homesteads
SCENARIO C5
Maintain 2011 Total General Fund Property Tax Levy for 2012, PLUS LIBRARY LEVY
2011 2012 Change
Flat 21.832°/0 27.188% 24.5%
Variable $2,484,903 $2,432,903 ($52,000)
Variable $304,656 $410,036 $105,380
Variable $0 $260,078 $260,078 County 2011 Library operating levy
Variable $2,789,559 $3,103,017 $313,458
Market Value - Clty Local Market Value Clty
Market Homestead Tax Tax Capacity Homestead Properly
Value Excluslon Capacity Rate Credit Taxes
2011 2011 2011 Pay 2011 2011 2011
$100,000 NIA $1,000 21.832% ($80) $138
$300,000 N/A $3,000 21.832% ($29) $626
$500,000 N/A $5,000 21.832% $0 $1,092
$700,000 N/A $7,500 21.832% $0 $1,637
2012 CITY PROPERTY TAXES 1WITH NO MARKET VALUE CHANGE)
Market Market Value City Local Market Value City Property Percentage
Value Homestead Tax Tax Capacity Homestead Property Taxes Tax
2012 Exclusion Capacity Rate Credit Taxes Increase increase
NO CHANGE 2012 2012 Pay 2012 2012 2012 (Decrease) (Decrease)
5100,000 ($28,200) $718 27.188% N/A $195 $57 41.1%
$300,000 ($10,200) $2,898 27.188% N/A $788 $162 25.9%
$500,000 $0 $5,000 27.188% N/A $1,359 $265 24.5%
$700,000 $0 $7,500 27.188% N/A $2,039 $402 24.594
2012 CITY PROPERTY TAXES (WITH 10.2% MARKET VALUE DECREASE
Market
Value Market Value Clty Local Markel Value City Property Percentage
2012 Homestead Tax Tax Capacity Homestead Property Taxes Tax
DECREASE OF Exclusion Capacity Rate Credit Taxes increase Increase
-10,2% 2012 2012 Pay 2012 2012 2012 (Decrease) (Decrease)
$89,800 ($29,200) $606 27.188% N/A $165 $26 19.194
$269,400 ($13,000) $2,564 27.188% N/A $097 $71 11.4%
$449,000 $0 $4,490 27.188% NIA $1,221 $129 11.894
$628,600 $0 $6,608 27.188% N/A $1,797 $159 9.794
2011 totar General Fund levy Included levies for 2010/2011 MVHC Unaliotments/Cuts
--page 7--
City of Lake Elmo
Budget 2012
2010
Description Budget
GENERAL FUND SUMMARY
Revenues by Classification
2011 2012 2011
2010 2011 Year -to -Date Preliminary to 2012
Actual Budget (07131/11) Budpet Change
Property Taxes/Franchise Fees $2,427,971 $2,407,152 $2,493,485 $1,299,069 $2,478,403 -0.6%
Licenses and Permits $157,760 $261,449 $167,960 $141,000 $181,100 7.5%
Intergovernmental $126,250 $155,293 $126,249 $112,381 $133,249 5,5%
Charges for Services $7,900 $13,974 $10,400 $11,658 $10,650 4.3%
Fines $52,000 $68,897 $52,000 $34,985 $53,000 1,9%
Other 577,130 $85,043 $69,129 $11,637 $41,852 -39.5%
Total Revenues $2,849,011 $2,991,807 $2,019,223 $1,610,733 $2,898,454 -0.7%
Other Financina Sources
Transfers In $0 $0 $0 $0 $0 N/A
Total Other Financing Sources $0 $0 $0 $0 $0 ' N/A
Total Revenues and Other Financing Sources $2,549,011 $2,991,807 $2,910,223 $1,610,733 $2,898,454 -0.7%
Expenditures by Proaram
General Government $970,020 $921,590 $972,119 $571,991 $970,214 -0.2%
Public Safety $1,069,704 $1,064,174 $1,070,422 $259,078 $1,083,444 1.2%
Public Works $499,333 $473,295 $501,439 $262,165 $455,582 -3,2%
Culture & Recreaton $191,104 $155,547 $193,243 $85,395 $184,214 -4,7%
Total Expenditures $2,730,161 $2,614,607 $2,737,223 $1,178,630 $2,723,454 -0.5%
Other Financina Uses
Transfers 0ul $118,850 $126,850 $182,000 $174,000 $175,000 -3.8%
Total Other Financing Uses $118,850 $126,850 $182,000 $174,000 $175,000 40)
Total Expenditures and Other Financing Uses $2,840,011 $2,741,457 $2,019,223 $1,352,630 $2,895,454 -DJ%
Net Change In Fund Balance $D $250,350 $0 $258,103 $0 NIA
General Fund Balance
Fund Balance, Beginning of Year
Nel Change in Fund Balance
Fund Balance, Ending of Year
$2,435,810 $2,435,510 $2,686,160 $2,686,160 $2,686,160 0.0%
$0 $250,350 $0 $258,103 $0 N/A
$2,435,810 $2,686,160 $2.686,160 $2,944.263 $2,686,160 0.0%
City of Lake Elmo
Budget 2012
Account Number
GENERAL FUND
Revenues
Property Taxes/Franchise Fees
101-000-0000-31010
101.000-0000-31010
101-000-D000-31010
101-000-0000-31010
101-000-0000-31010
101-000-0000-31010
101-000.0000.31020
101.000.0000-31030
101-000.0000-31040
101-000-0000-31910
101-000-0000-33820
101-000-0000-33622
Description
Current Ad Valorem Taxes
2008 MVHC Unallolment Recovery
2009 MVHC Unallolment Recovery
2010 MVHC Cut Recovery
2011 MVHC Cut Recovery
MVHC State Unallolment/Cut
Delinquent Ad Valorem Taxes
Mobile Home Tex
Fiscal Disparities
Penalty & interest on Taxes
Gravel Tax
Cable Franchise Revenue
Total Properly Taxes/Franchise Fees
Licenses and Permits
101-000-0000-32110
101-000-0000-32180
1131-000-0000-32181
101-000-0000-32183
101-000-0000-32184
101-000-0000-32210
101-000-0000.32220
101-000-0000-32230
101-000-0000-32231
101-000-0000-32240
101-000-0000-32250
101-000-0000-32260
I 01-0 00-0000-34104
Liquor License
Wastehauler License
General Contractor License
Healing Contractor License
Blacktopping Contractor License
Building Permits
Heating Permits
Plumbing Permits
Sewer Permits
Animal License
Utility Permits
Burning Permit
Plan Check Fees
Total Licenses and Permits
Intergovernmental
101-000-0000-33402
101-000-0000-33418
101-000-0000-33420
101-000-0000-33422
101-000-0000-33426
101.000-0000-33621
Total Intergovernmental
Charges for Services
101-000-0000-34103
101.000-0000-34105
101-000-0000-34107
101-000-0000-34109
101-000-0000-34111
Homesteed Credit Ald
MSA - Maintenance
Stale Fire Ald
PERA Aid
Miscellaneous State Grants
Recycling Grant
Zoning 8 Subdivision Fees
Sale cf Copies, Books, Maps
Assessment Searches
Clean Up Days
Cable Operation Reimbursement
Total Charges for Services
Fines
101-000-0000-35100 Fines
Total Fines
Other
101-000-0000-36200
101-000-0000-36210
101-000-0000-36230
Miscellaneous Revenue
interes1 Earnings
Donations
Total Other
Total Revenues
Other Financlno Sources
101-000-0000-39200 Transfer In
Total Other Financing Sources
Total Revenues and Other Financing Sources
2010
Budget
2010
Actual
2011
Budget
2011
Year -to -Date
107131/111
2012
Preliminary
Budget
82,360,790 $2,122,403 $2,409,867 $1,169,260 $2,432,903
$19,365 $0 $0 $0 $0
$35,475 $0 $0 $0 $0
$0 $0 $37,518 $0 $0
$0 $0 $37,518 $0 $0
($33,759) $0 ($37,518) $0 $0
$0 $65,911 $0 $6,917 $0
$8,000 $8,596 $8,000 $2,501 $8,000
$0 $169,645 $0 $81,205 $0
$0 $4,790 $0 ($526) $0
$3,100 $439 $3,100 $818 $1,000
$35,000 $35,367 935,000 $38,894 $36,500
$2,427,971 92.407,152 $2,493,485 $1,299,069 $2.478,103
$7,200 $9,875 07.200 $1,725 $8,000
$1,000 $230 $1,000 $0 $200
91,800 $4,925 $2,000 $1,725 92,000
$200 $0 $100 $0 $50
$60 $0 $60 $0 $50
$100,000 $153,441 $110,000 $88,166 $115,000
93,000 $10,465 $3,000 $6,460 $6,000
93,000 $6,591 $3,000 $4,191 $3,500
$500 $561 $500 $0 $300
$2,000 $3,073 $2,100 $1,661 $2,000
96,000 $14,217 $6,000 92,863 $5,000
$1,000 $1,490 $1,000 $915 $1,000
932,000 $66,679 032.000 $33,294 938,000
$157,760 $261,449 9167,960 5141.000 9181,100
SC $7,022 $0 $0 $0
$68,500 $77,347 $68,500 $83,018 $75,000
$40,000 $38,153 $40,000 $3,000 $40,000
$2,750 $2,749 $2,749 $1,375 $2,749
$0 $16,434 $0 $9,400 $0
$15,000 $15,588 $15,000 $15,588 $15,500
$126,250 $155,293 $126,249 $112,381 9133,249
$1,000 $7,480 $4,000 $6,950 $5,500
9306 $81 $200 $103 $150
9200 8630 $200 $190 $200
$4,000 $3,425 $4,000 $3,058 93,000
$2,400 92,358 $2.000 $1,357 $2,000
$7,900 $13,974 $10,400 $11,658 $10,850
$52,000 $68,897 $52,000 $34,988 $53,000
$52,000 868,897 552,000 $34,988 $53,000
$17,130 $17,311 511,129 $2,137 98852
$60,000 959,710 $50,000 $0 $25,000
$0 $8,022 $8,000 $9,500 8e,000
$77,130 885,043 $69,129 911,637 841,852
$2,849,011 $2,991,807 $2,919.223 $1,610,733 92,898,464
$0 $0 $0 $0
$0 $0 $0 $0
$2,849,011 $2,991,807 92,919,223 81610,733
$0
$0
$2,898,454
2011
to 2012
Change
1.0%
N/A
N/A
-100,0%
-100.0%
N/A
N/A
C
NIA
NIA
-67,7%
4.3%
-0.6%
111%
-80.p%
0.0%
-50.0%
-16.7%
4.6%
100.0%
16.7%
-40.0%
-4.8%
.16,7%
0.0%
18.8%
7.8%
NIA
9,5%
0.0%
0,0%
N/A
5,5%
37.5%
-25.0%
0,0%
-25.0%
0.0%
4.3%.
1.9%
1.9%
-20.5%
-50.0%
0,0%,
-0.7%
N/A
N/A.
--S 2-
City of Lake Elmo
Budget 2012
2011 2012 2011
Department 2010 2010 2011 Year -to -Date Preliminary to 2012
Number Description Budget Actual Budget (07/31/111 Budget Change
GENERAL FUND
Expenditures by Proaram & Denartmeni
General Government
1110 Mayor & Council $33,992 $34,894 $33,992 $15,255 $35,392 4.1%
1320 Administration $469,515 $433,531 $474,298 $296,685 $473,209 -0.2%
1410 Elections $11,950 $9,748 $1,350 $940 011,950 785.2%
1450 Communications $55,317 $51,676 558,263 $21,143 $57,676 -1,0%
1520 Finance $105,876 $122,006 $108,061 $89,925 $108,205 0.1%
1910 Planning & Zoning $182,620 $176,024 $186,680 $98,650 $173,982 -6.8%
1930 Engineering Services $70,000 $57,927 $70,000 $29,164 $70,000 0.0%
1940 CIly Hall $40,750 $35,785 $39,475 820,230 $39,800 0,8%
Total General Government $970,020 $921,590 $972,119 $571,991 $970,214 -0.2%
Public Safety
2100 Police $474,935 $481,243 $483,765 $0 $493,000 1.9%
2150 Prosecution $51,000 $48,549 $51,000 $23,199 $51,000 0.0%
2220 Flre $377,855 8349.764 $375,704 8179,105 $389,522 3.7%
2250 Flre Relief $57,864 $55,081 $47,175 $0 $40.000 -15.2%
2400 Building inspection $95,200 $111,744 $97,428 $50,587 $96,222 -1,2%
2500 Emergency Communications $0 $6,798 $2,500 $5,250 $6,000 140.0%
2700 Animal Control $12.850 $10,997 $12,850 $937 $7,700 -40.1%
Total Public Safety $1.069,704 $1,064,174 $1,070,422 $259,078 $1,083,444 1.2%
Public Works
3100 Public Works $306,333 $252,687 $297,939 $165,872 $290,082 -2.8%
3120 Streets $80,500 $58,568 $78,000 $28,261 $72,000 -7.7%
3125 ice & Snow Removal $63,500 $116,833 $76,000 $42,668 $81,000 6,6%
316D Street Lighting $24,000 $23,405 $24,000 $16,890 $24,500 2.1%
3200 Recycling $15,000 $7,137 $15,000 $1,329 Si 3,000 -13.3%
3250 Tree Program $10,000 $15,665 $10,500 $7,145 $5,000 -52.4%
Total Public Works $499,333 $173,295 $501,439 $262,165 $485,582 -3.2%
Culture & Recreation
5200 Parks & Recreation $191,104 $155,547 $193,243 $85,395 .$184,214 -4,7%
Total Culture & Recreation $191.104 $155,547 $193,243 $85,395 $184,214 -4.7'%
Toll Expenditures $2,730,161 $2,814,607 $2,737,223 $1,178,630 $2,723,454 -0.5%
Other Financina Uses
Transfers Oul $116,850 $126,850 $182,000 $174,000 $175,000 -3.851
Total Other Financing Uses $118,850 $126,850 $182,000 $174,000 $175,000 -3.8%
Total Expenditures and Other Financing Uses $2,849,011 $2,741,457 $2,919,223 $1,352,630 $2,898.454 -0.7%
Expenditures by Classification
Personnel Services $1,171,776 $1,051,984 $1,175,324 $606,917 $1,186,739 1.0%
Supplies $181,400 $177,297 $188,300 $78,250 $178,350 -5.351
Other Services and Charges $1,376,985 $1,385,326 $1,373,599 $493,462 $1,358,385 -1.1%
Capital Outlay $0 $0 $0 $0 $0 N/A
Total Expenditures $2,730,161 $2,614,607 $2,737,223 $1,178,630 $2,723,454 -0.5%
Transfers Out $118,850 $126,850 5182.000 $174.000 $175,000 -3.851
Total Expenditures and Other Financing Uses $2,849,011 $2,741,457 $2,919,223 $1,352,630 $2,898,454 -0,7%
--8 3-
City of Lake Elmo
Budget 2012
Account Number
1110
Personnel Services
Description
Mayor & Council
2011 2012 2011
2010 2010 2011 Year -to -Date Preliminary to 2012
Budget Actual Budget (07/31/111 Budget Change
101-410-1110-41030 Part-time Salaries $16,435 $16,435 $16,435 $8,218 $16,435 0.0%
101-410-1110-41220 FICA Contributions $1,019 $1,019 $1,019 $509 $1,019 0.0%
101-410-1110-41230 Medicare Contributions $238 $230 $238 $119 $238 0.0%
Total Personnel Services $17,692 $17,992 $17,692 $8,846 $17,692 0,0%
Other Services and Charges
101-410-1110-43310 Mileage $1,000 $479 $1,000 $0 $1,000 0.0%
101-410.1110-44300 Miscellaneous $2,000 $3,103 $2,000 $743 $2,000 0.0%
101-410-1110-44330 Dues & Subscriptions $9,800 $11,584 $9,800 $3,813 $11,200 14.3%
101-410-1110-44370 Conferences & Training $3,500 $2,036 $3,500 $1,853 $3,500 0.0%,
Total Other Services and Charges $16,300 $17,201 $16,300 $6,408 $17,700 8,6%
1110 Total Mayor & Council $33,992 $34,894 $33,992 $16,255 $35,392 4.1%
City of Lake Elmo
Budget 2012
2011 2012 2011
2010 2010 2011 Year -to -Date Preliminary to 2012
Account Number Description Budget Actual Budget (07/31/11) Budget Change
1320 Administration
Personnel Services
101.410.1320.41010 Full-time Salaries $220,753 $210,522 $221,094 1118,994 $220,671 -0.2%
101-410-1320-41210 PERA Contributions $15,453 $7,822 $8,634 $4,510 $8,617 -0.2%
101-410-1320-41215 ICMA Employer Contribution $0 $6,797 $7,395 $4,117 $7,382 -0.2%
101-410-1320-41220 FICA Contributions $13,687 $12,863 $13,708 $7,173 $13,682 -0.2%
101-410-1320-41230 Medicare Contributions $3,201 $3,008 $3,206 $1,678 $3,200 -0.2%
101.410-1320.41300 Health/Dental Insurance 136,680 $3D,374 $38,682 $19,492 $38,347 -6.0%
101-41D-1320-41420 Unemployment Benefits $0 $5,218 $0 $7,148 $0 N/A
101-410-1320-41510 Workers Compenselion $1,741 $1,998 $2,579 $2,141 $2,310 -10.4%
Total Personnel Services $291,515 $278,604 $295,298 $165,252 $292,209 -1,0%
Supplies
101-410-1320-42000 Office Supplies 16,000 $3,679 17,500 $2,154 $6,000 -20.0%
101-410-1320-42030 Printed Forms $0 $1,050 $1,000 $0 $1,000 0.0%
Total Supplies $8,000 $4,729 $8,500 $2,154 $7,000 -17,6%
Other Services and Charges
101-410-1320-43040 Legal Services $60,000 $55,739 $60,000 $57,142 $65,000 6.3%
101-410-1320-43100 Assessing Services $45,500 $43,587 $45,500 $19,384 $46,000 1.1%
101-410-1320-43220 Postage 17,000 $3,746 17,500 $2,685 $6,500 -13.3%
101-410-1320-43310 Mileage $3,500 $1,766 $3,500 $1,055 13,000 -14.3%
101-410-1320-43610 Insurance $39,500 136,563 $39,500 $34,381 $39,500 0.0%
101-410-1320-44300 Miscellaneous $6,000 $1,426 $6,030 $12,652 $6,000 0.0%
101-410-1320-44330 Dues & Subscriptions $4,000 $2,480 $4,000 $1,516 $3,500 -12.5%
101-410-1320-44370 Conferences & Training $3,500 $2,786 $3,500 $466 $3,500 0.0%
101-410-1320.44380 Staff Development $1,000 $125 81,000 $0 $1,000 0.0%
Total Other Services and Charges $170,000 $150,198 1170,500 $129,279 $174,000 2.1%
1320 Total Administration 1469,515 $433,531 $474,298 $296,685 $473,209 -0.2%
C lty of Lake Elmo
Budget 2012
Account Number
1410
Personnel Services
Elections
Description
2010
Budget
2011 2012 2011
2010 2011 Year -to -Date Preliminary to 2012
Actual Budget (07131111) Budget Change
101-410-1410-41030 Part-time Salaries $10,000 $7,836 $0 $0 $10,000 N/A
101-410-1410-41220 FICA Contributions $0 $0 $0 $0 $0 N/A
101-410-1410-41230 Medicare Contributions $0 $0 $0 $0 $0 NIA
Total Personnel Services $10,000 $7,836 $0 $0 $10,000 N/A
Supplies
101-410-1410-42000 Office Supplies $250 $56 $0 SD 5250 N/A
101-410-1410-42030 Printed Forms $350 $0 $0 $0 8350 N/A
Total Supplies $600 $56 $0 $0 $600 N/A
Other Services and Charges
101-410-1410-44300 Miscellaneous $1,360 $1,857 $1,350 $940 $1,350 0.0%
Total Other Services and Charges $1,350 $1,857 .$1,360 $940 $1,350 0,0%
Capital Outlay
101-410-1410-45800 Other Equipment $0 $0 $0 $0 $0 NIA,
Total Capital Outlay $o $0 $0 $0 $0 NIA
1410 Total Elections $11,950 $9,748 $1,350 $940 $11,950 785.2%
-S 6--
City of Lake Elmo
Budget 2012
Account Number
1450
Personnel Services
101-410-1450-41010
101-410-1450-41210
101-410-1450-41220
101-410-1450.41230
101-410-1450-41300
101-410-1460-41510
Description
Communications
Full-time Salaries
PERA Contributions
FICA Contributions
Medicare Contributions
Health/Dental insurance
Workers Compensation
Total Personnel Services
Other Services and Charges
101-410-1450-43000
101-410-1450-43180
101-410-1450-43510
101-410-1450-43820
101-410-1450-44040
Newsletter
information Technology/VVeb
Public Notices
Cable Operations
Repairs/Mehl Eqpt
Total Other Services and Charges
1450
Total Communications
2010
Budget
2010
Actual'
2011
Budget
2011
Year -to -Date
(07/31/11)
2012
Preliminary
Budget
2011
to 2012
Change
$10,920 $6,110 $11,139 $2,861 $11,117 -0.2%
$764 $428 $008 $207 $806 -0.2%
$677 $379 $691 $177 $889 -0.3%
$156 $89 $162 $41 $161 -0.6910
$0 $0 $0 $0 $0 N/A
$398 $457 $563 $467 $503 -10.7%
$12,917 $7,462 $13,363 $3,755 $13,276 -0.7%
$5,400 55.113 $5,400 $1,912 55.400 0.0%
$29,000 $31,040 $31,500 $12,150 $31,500 0.0%
$4,000 $1,239 $4,000 $1,507 $3,500 -12.5%
$4,000 $3,890 $4,000 $1,819 $4,000 0.0%
$0 $2.932 $0 $0 $0 N/A
$42,400 $44,214 $44,900 $17,388 $44,400 -1.1%
$55,317 $51,676 $58,263 $21,143 $57,676
--S 7-
City of Lake Elmo
Budget 2012
Account Number
1520
Personnel Services
Finance
Description
2011 2012 2011
2010 2010 2011 Year -to -Date Preliminary to 2012
Budget Actual Budpet (07/31111) Budget Change
101-410-1520-41010 Full -lime Salaries $34,060 $34,203 $34,741 $19,337 $34,674 -0.2%
101-410-1520-01210 PERA Contributions $2,394 $2,394 $2,519 $1,402 $2,514 -0.2%
101-410-1520-41220 FICA Contributions $2,112 $2,107 $2,154 $1,183 $2,150 -0.2%
101-410-1520-41230 Medicare Contributions $494 $493 $504 $277 $503 -0.2%
101-410-1520-41300 Health/Dental Insurance $3,915 $3,827 $4,114 $2,347 $4,114 0.0%
101-410-1520-41510 Workers Compensation $161 $182 $279 $232 $250 -10.4%.
Total Personnel Services $43,126 $43,205 $44,311 $24,779 $44,205 -0.2%
Supplies
101-410-1520-42000 Office Supplies $500 $51 $500 $477 $500
101-410-1520-42030 Printed Forms $0 $0 $0 $543 $500
Total Supplies $500 $51 $500 $1,020 $1,000
0 0%
N/A
1 0 0 .0
Other Services and Charges
101-410-152043010 Audit Services $29,500 $32,035 $29,500 $16,585 $30,000 1.7%
101-410-1520-43150 Contract Services $30,000 $43,336 $30,000 $46,655 $30,000 0.0%
101-410-152043310 Mileage $250 $0 $250 $0 $100 -60.0%
101A10.1620-44300 Miscellaneous $2,000 $3,378 $3,000 5566 $2,500 -16.7%
101-410-1520-44330 Dues & Subscriptions $100 $0 $100 $0 $100 0.0%
101-410-1520-44350 Books $100 $0 $100 $0 $0 -100.0%
101-410-1620-44370 Conferences 8 Training $300 $0 $300 $20 $300 0.0%
Total Other Services and Charges $62,250 $78,749 $63,25D $64,126 $63,000 -0.4%
1520 Total Finance $105,976 $122,006 $109,061 $89,925 $108,205 0.1%
City of Lake Elmo
Budget 2012
Account Number
Description
1910 Planning & Zoning
Personnel Services
101-410.1910-41010
101-410.1910-41210
101-410-1910-41220
101-410.1910-41230
101-410-1910-41300
101-410-1910-41510
Full-time Salaries
PERA Contributions
FICA Contributions
Medicare Conlribu(ions
Health/Dental Insurance
Workers Compensation
Total Personnel Services
Supplies
101-410-1910-42000 Office Supplies
101-410-1910-42030 Printed Forms
Total Supplies
Other Services and Charges
101-410-1910-43020
101-410-1910-43030
101-410-1910-43040
101-410-1910-43150
101-410.1910-43310
101-410-1910-44300
101-410-1910-44330
101-410-1910-44350
101-410-1910-44370
Comprehensive Planning
Engineering Services
Legal Services
Contract Services
Mileage
Miscellaneous
Dues & Subscriptions
Books
Conferences & Training
Total Other Services and Charges
1910 Total Planning & Zoning
2010
Budget
$102,266
$7,159
$6,340
$1,483
$26,138
$485
$142,870
$2,000
$0
$2,000
$15,000
$10,000
$0
$10,000
$600
$500
$500
$250
$1,000
$37,750
2010
Actual
$99,830
$6,814
$5,940
$1,389
$21,186
$546
$135,703
$130
$271
$402
$527
$19,132
$13,248
$2,929
$100
$736
$495
$0
$2,752
$39,919
2011
Budget
$104,312
$7,563
$6,467
$1,513
$26,487
$830
$147,180
$1,000
$0
$1,000
$20,000
$10,000
$0
$5,000
8500
$500
$75D
$250
$1,500
$38,500
$182,620 $176,024 $186,680
2011
Year-to•Date
107/31/11)
2012
Preliminary
Budge(
$62,451 $104,109
$4,289 $7,548
$3,643 $6,455
$852 $1,510
$13,113 $24,511
$696 $749
$85,043 $144,882
$28
$494
$622
$750
$0
$760
$0 $10,000
$12,090 $12,000
$0 $0
$45 83,000
$0 $400
$6 $400
$615 $760
$305 $300
$115 $1,500
$13,085 $28,350
2011
to 2012
Change
-0.2%
-0.2%
-0.2%
-0.2%
-7.5%
-10.6%
-1.6%
-25.0%
N/A
-25.0%
-50.0%
20.0%
N/A
-40.0%
.20.0%
0.0%
20,0°A,
0.0%
-26.4%
$98,650 5173,982 -6.8%
--S 9--
City of Lake Elmo
Budget 2012
2011 2012 2011
2010 2010 2011 Year -to -Date Preliminary to 2012
Account Number Description Budpet Actual Budget (07/31/11) Budge( Change
1930 Engineering Services
Other Services and Charges
101-410-1930-43030 Engineering Services $70,000 $57,927 570,000 $29,164 $70,000 0.0%
Total Other Services and Charges $70.000 $57,927 $70,000 $29,164 570,000 0.0%
1930 Total Engineering Services $70,000 $57,927 _.__ $70,.000 $29,164 $70,000 0.0%
City of Lake Elmo
Budget 2012
Account Number
1940
Supplles
City Hall
Description
101-410-1940-42110 Cleaning Suppkes
101-410-1940-42230 Building Repel'. Supplies
Total Supplies
Other Services and Charges
2010
Budget
2011 2012 2011
2010 2011 Year -to -Date Preliminary to 2012
Actual Budget (07131/11) Budget Change
$550 $737 $550 $362 $600 9.1%
$1,000 $206 $1,000 $0 5800 -20.0%
$1,550 $943 $1,550 $362 $1,400 -9.7%
101-410-1940-43210 Telephone $8,400 $7,426 $7,125 $4,805 $8,600 20.7%
101-410-1940-43510 Electric Utility $12,500 $8,603 $12,500 $5,220 $11,500 -8,0°4
101-410-1940-43540 Refuse $1,300 $1,140 $1,300 $749 $1,300 0.0%
101-410-1940-44010 Repairs/Mainl Contractual Bldg $11,000 $14,718 $11,000 $6,904 $11,000 0.0%
101-410-1940-44040 Repairs/Maint Contractual Eqpt $5,000 $2,284 $5,000 $2,101 $5,000 0.0%
101-410-1940-44300 Miscellaneous $1,000 $670 $1,000 $0 $1,000 0.0%
Total Other Services and Charges $39,200 $34,841 $37,925 $19,888 $38,400 1.3%
1940 Total City Hall $40,750 $35,785 $39,475 $20,230 $39,800 0.8%
City of Lake Elmo
Budget 2012
2011 2012 2011
2010 2010 2011 Year.to-Date Preliminary to 2012
Account Number Description Budget Actual Budget (07131111) Budget Change
2100 Police
Olher Services and Charges
101-420-2100-43150 Law Enforcement Contract $474,935 $481,243 $483,785 $0 $493,000 1.9%
Total Other Services and Charges $474,936 $481,243 $483,766 $0 $493,000 1.9%
2100 Total Police $474,936 $481,243 $483,705 $0 T493,000 1.9%
.--
City of Lake Elmo
Budget 2012
2011 2012 2011
2010 2010 2011 Year -to -Date Preliminary to 2012
Account Number Description Budget Actual Budget (07/31(11) Budget Change
2150 Prosecution
Other Services and Charges
101-420-2150-43045 Attorney Criminal $51,000 $48,549 551,000 S23,199 $51,000 0.0%
Total Other Services and Charges $51,000 $48,549 $51,000 $23,199 $51,000 0.0%
2150 Total Prosecution $51,000 $48,549 $51,000 $23,199 $51,000 0.0%
_...._
City of Lake Elmo
Budget 2012
Account Number
2220
Personnel Services
101-420-2220-41010
101-420-2220-41030
101-420-2220-41210
101-420-2220-41220
101-420-2220-41230
101.420-2220-41300
101-420-2220-41510
Description
Fire
Full-time Salaries
Parl-time Salaries
PERA Contributions
FICA Contributions
Medicare Contributions
Health/Dental Insurance
Workers Compensation
Total Personnel Services
Supplies
101-420-2220-42000
101-420-2220-42080
101-420-2220-42090
101-420-2220-42120
101-420-2220-42400
Total Supplies
Office Supplies
EMS Supplies
Fire Prevention
Fuel, Oil and Fluids
Small Tools 8 Equipment
Other Services and Charges
101-420-2220-43050
101-420-2220-43210
101-420-2220-43230
101-420-2220-43310
101-420-2220-43630
101-420-2220-43810
101-420-2220-43840
101-420-2220-44010
101-420-2220-44040
101-420-2220-44170
101-420-2220-44300
101-420-2220-44330
101-420-2220-44350
101-420-2220-44370
Physicals
Telephone
Radio
Mileage
Vehicle Insurance
Electric Ulltity
Refuse
RepairstMaint Bldg
RepairslMalnt Eqpt
Uniforms
Miscellaneous
Dues & Subscriptions
Books
Conferences 8 Training
Total Other Services and Charges
Capital Outlay
101-420-222045800 Equipment
Total Capital Outlay
2220 Total Fire
2010
Budget
2010
Actual
2011
Budget
2011
Year -to -Date
(07131/111
2012
Preliminary
Budget
2011
to 2012
Change
$63,803 $63,626 $64,701 $35,986 $64,684 0,0%
$110,000 $73,895 $100,000 $28,249 $112,500 12.5%
$8,669 $8,736 $9,008 $5,033 $10,016 11.2%
$7,106 $4,822 $6,468 $1,887 $7,344 13.5%
$2,520 51,968 $2,388 $902 52,592 8.5%
$16,855 $14,186 $16,722 $8,422 $15,544 -7.0%
110,575 $12,902 $15,892 $13,190 $15,492 -2.5%
$218,528 $180,124 $215,179 $93,669 $228.172 6.0%
$1,500 $906 $1,000 $27 $1,000 0.051
$1,200 $781 $1,200 $1,138 $1,200 0.0%
$3,000 52,427 $3,000 $0 $3,000 0.0%
$11,500 $9,511 $10,000 56,309 $10,800 8.0%
$10,000 $9,254 $10,000 $2,825 $9,500 -5.0%
$27,200 $22,879 $25,200 $10,289 425,500 1.2%
$7,550 $8,060 $9,250 $334 $9,250 0.0%
$5,100 $4,156 $5,000 $1,859 $5,000 0.0%
$19,920 $19,177 $18,500 $11,460 $18,500 0,0%
$600 $790 $600 $25 $600 0,0%
$15,475 $13,980 $15,475 510,754 $14,000 -9.5%
$13,900 $10,589 $12,500 $6,868 $12,500 0,0%
$1,000 $502 $1,000 $330 $1,000 0.0%
$10,000 $27,150 $11,000 $7,232 $11,000 0,0%
$26,907 $31,221 526,000 $16,506 $25,000 0.0%
$6,600 $3,584 $9,200 $1,614 $8,200 -10.9%
$2,800 $1,968 $1,500 $1,244 $1,500 0.0%
$2,200 $3,145 $3,300 $2,530 $3,300 0.0%
$850 $1,028 $1,000 $789 $1,000 0.0%
$20,225 $21,411 $22,000 $13,602 $25,000 13.6%
5132.127 $146,761 $135,325 $75,147 $136,850 0.4%
$0 $0 $0 $0 $0 N/A
$0 $0 $0 $0 $0 N/A
$377.855 $349,764 $375,704 $179,105 $389,522 3.7%
--S14--
City of Lake Elmo
Budget 2012
2010
Account Number Description Budget
2250 Fire Relief
2011 2012 2011
2010 2011 Year -to -Date Preliminary to 2012
Actual Budget (07(31/11) Budget Change
Other Services and Charges
101-420-2250-44920 Fire State Ald $40,000 $36,153 $40,000 $0 $40,000
101A20-2250-44925 City Contribution $17,864 $18,928 $7,175 $0 $0
Total Other Services end Charges $57,864 $65,081 $47,175 $0 $40,000
2250 Total Fire Relief $57,864 $65,081 $47,175 $0 $40,000
D.D%
-100.0%
-15,2%
-15.2%
City of Lake Elmo
Budget 2012
Account Number
2400
Personnel Services
101-420-2400-41010
101-420-2400-41210
101-420-2400-41220
101-420-2400-41230
101-420-2400-41300
101-420-2400-41510
Description
Building Inspection
Full-time Salaries
PERA Contributions
FICA Contributions
Medicare Contributions
Health/Dental Insurance
Workers Compensation
Total Personnel Services
Supplies
101-420-2400-42000 Office Supplies
101-420-2400-42030 Printed Forms
101-420-2400-42120 Fuel, 011 and Fluids
Total Supplies
Other Services and Charges
101-420-2400-43030
101-420-2400-43050
101-420-2400-43060
101-420-2400-43150
101-420-2400-43210
101-420-2400-43310
101-420-2400-43630
101-420-2400-44040
101-420-2400-44170
101-420-2400-44300
101-420-2400-44330
101-420-2400-44350
101-420-2400-44370
Engineering
Plan Review Charges
Surcharge Payments
Inspector Contract Services
Telephone
Mileage
insurance
Repairs/Maint Eqpt
Uniforms
Miscellaneous
Dues & Subscriptions
Books
Conferences 6 Training
Total Other Services and Charges
Capital Outlay
101-420.2400-45800 Equipment
Total Capital Outlay
2400 Total Starling Inspection
2010
Budget
2010
Actual
2011
Budget
2011
Year -to -Date
(07/31/11)
2012
Preliminary
Budget
$59,740 $59,430 $60,935 $33,016 $60,818
$4,182 $4,145 $4,418 $2,394 $4,409
$3,704 $3,611 $3,778 $1,992 $3,771
$866 $845 $884 $466 $882
$9,015 57,961 $9,487 $4,987 $9,266
$2,143 $2,533 $2,451 $2,034 $2,186
$79,650 $78,525 $81,953 $44,889 $81,332
$300 $0 5360 $199 $300
$300 $0 $300 $0 $200
$3,750 $0 $3.750 $0 $0
$4,350 $0 $4,350 $199 $500
$5,000 $10,434 $5,000 $5,748 $10,000
$1,000 $0 $1,000 $0 $0
$0 $0 $0 ($1,103) $0
$1,000 $632 51,000 $0 $1,000
$500 $307 $425 $111 $400
$260 $0 $260 $0 $100
51,000 $903 $1,000 $242 8600
$760 5355 $750 $341 $750
$300 $0 $300 $0 $0
$500 $19,843 $500 $0 $500
$200 $100 $200 $75 $200
$200 $0 $200 $0 $140
5500 $635 $500 $85 $500
$11,200 $33,210 $11,125 $5,499 814,360
$0 $0 $0 $0 $0
$0 $0 $0 $0 $0
$96,200 $111,744 $97,428 $50,587 596.222
2011
to 2012
Change
-0.2%
-0,2%
-2.3%
-10.8%
-0,8%
0.0%
-33.3%
-100.0%
-88.6%
100.0%
-100.0%
NIA
0.0%
-5.9%
-60.0%
-20.0%
0.0%
-100.0%
0.0%
0.0%
0.0%
29.3%
N/A
NIA
-1.2%
--S16--
City of Lake Elmo
Budget 2012
Account Number
2010
Description Budget
2011 2012 2011
2010 2011 Year -to -Date Preliminary to 2012
Actual Budget (07/31/11) Budget Change
2500 Emergency Communications
Other Services and Charges
101-420-2500-43150 Contract Services $0 $6,798 $2,500 $5,250 $6,000 140,0%
Total Other Services and Charges $0 $6,798 $2,500 $5,250 $6,000 140.0%
2500 Total Emergency Communications $0 $6.798 $2,500 $5,250 $6.000 140.0%
City of Lake Elmo
Budget 2012
2010
Account Number Description Budget
2700 Animal Control
Supplies
2011 2012 2011
2010 2011 Year -to -Date Preliminary to 2012
Actual Budget (07f3111 1) Budget Change
101-420-2700-42030 Printed Forms $150 $0 $150 $0 $100
Total Supplies $150 $0 $150 $0 $100
Other Services and Charges
101-420-2700-43150 Contract Services $12,600 $10,813 $12,600 $514 $7,500 -40 5%
101-420-2700-44300 Miscellaneous $100 $83 $100 $423 $100 0.0%
Total Other Services and Charges $12,700 $10,997 $12,700 $937 $7,800 -40.2%
2700 Total Animal Control $12,850 $10,997 $12,850 $937 $7,700 -40.1%
--S18--
City of Lake Elmo
Budget 2012
Account Number
3100
Personnel Services
101-430-3100-41010
101-430-3100-41030
101-430-3100-41210
101-430-3100-41220
101-430-3100-41230
101-430-3100-41300
101430-3100-41510
Descripilon
Public Works
Full-time Salaries
Pad -time Salaries
PERA Contributions
FICA Contributions
Medicare Contributions
Health/Dental Insurance
Workers Compensation
Total Personnel Services
Supplies
101-430-3100-42000
101430-3100-42150
101430-3100-42210
101430,3100-42230
101430-3100-42400
Total Supplies
Office Supplies
Shop Materials
Equipment Pans
Building Repair Supplies
Small Tools & Minor Equipment
Other Services and Charges
101-430-3100-43030
101-430-3100-43150
101-430.3100-43210
101430-3100-43230
101-430-3100-43310
101-430-3100-43630
101-430-3100-43810
101430-3100-43840
101-430.310044010
101-430.3100-44030
101430-3100-44040
101-430-3100-44170
101-430-3100•44300
101-430-3100-44330
101-430-3100.44370
101-430-3100-44380
Engineering Services
Contract Services
Telephone
Radio
Mileage
Insurance
Electric Utility
Refuse
Repalrs/Maint Bldg
Repairs/Maint Imp Not Bldgs
Repairs/Maint Eqpt
Uniforms
Miscellaneous
Dues 8 Subscriptions
Conferences 8 Training
Clean-up Days
Total Other Services and Charges
Capital Outlay
101-430-3100-45800 Other Equipment
Total Capital Outlay
3100 Total Public Works
2010
Budget
2010
Actual
2011
Budget
2011
Year -to -Date
(07/31/11)
2012
Preliminary
Budget
2011
to 2012
Change
$128,387 $122,788 $126,033 $69,296 $127,257 1.0%
$12,573 $0 $12,824 $0 $12,573 .2 0%
$9,867 $8,579 $10,087 $5,024 $10,138 0 7%
$8,740 $7,270 $8,609 $4,012 $8,670 0.7%
$2,044 $1,700 $2,013 $938 $2,027 0,7%
$36,027 $30,039 $38,177 $18,939 $35,527 -8,914
$11,500 813.980 $13,946 $11,376 $12,565 -9.9%
$209,138 $184,356 $211,669 $109,585 $208,757 -1.4%
$500 $181 $500 $0 $500 0.0%
$4,000 5968 $4,000 $740 $1,800 -55.0%
$0 $0 $0 $1,577 $1,800 N/A
$1,000 $88 $1,000 $277 $1,000 0.0%
$3,000 $1,615 $3,000 $846 83,000 0.0%
$8,500 $2,550 $8,500 $3,440 $8,1D0 -4.7%
$0 $1,875 $1,000 $1,161 $2,000 100.0%
$13,400 $5,758 $7,500 $893 $6,000 -20.0%
$7,500 58.013 $6,375 $4,718 $8,000 25.5%
$500 $0 $500 $0 $300 -40.0%
$100 50 $100 $0 $100 0,014
$15,670 $14,156 $15,670 $13,274 $14,500 -7.5%
$29,500 $16,565 $25,000 $9,763 $21,000 •16,014
$1,800 $2,248 $1,800 51.437 $2,000 11.1%
$2,000 $5,627 $1,500 $1,812 $3,000 100.0%
$0 $0 $0 $11,779 $600 N/A
$6,000 $1,331 $6,000 $549 $4,500 .25.014
$1,675 $1,781 $1,875 $930 $1,675 0.0%
$2,000 $455 $2,000 $20 $1,000 -50.0%
$160 $15 $150 $60 $150 0.0%
$900 $950 $1,000 $620 $1,000 0.014
$7,500 $6,706 $7,500 $5,834 $7,500 0.0%
$88,695 505,481 $77,770 552,848 $73,225 -5.8%
$0 $0 $0 $0 $0 N/A
$0 $0 $0 $0 $0 N/A
$306,333 $252,687 $297,939 $165,872 $290,082 -2.5%
City of Lake Elmo
Budget 2012
Account Number
3120
Supplies
Streets
Description
2010
Budget
2011 2012 2011
2010 2011 Year.to-Date Preliminary to 2012
Actual Budget (07131/11) Budget Change
101-430-3120-42120 Fuel, Oil and Fluids $32,000 $27,180 $30,000 $13,404 $28,000 -6,7%
101-430-3120-42210 Equipment Parts $8,500 $2,147 $8,500 $1.856 $7,500 •11.8%
101-430-3120-42240 Street Maintenance Materials $18,000 $6,645 $15,000 $6,191 $12,000 .20.0%
101-430-3120.42260 Sign Repair Materials $3,000 $2,647 0,000 $0 $3,000 0.0%
Total Supplies $61,500 $37,621 $56,500 $21,452 $50,500 -10.8%
Other Services and Charges
101-430-3120-43150 Contract Services
101-430-3120-44040 RepaIrsiMaInt Eqpt
Total Other Services and Charges
VON $11,327 $16,500 $2,132 $13,500 .16.2%
$5,000 $9,620 $5,000 $4,676 $8,000 60.0%
$19,000 $20,947 821,600 $6,809 821,500 0.0%
3120 Total Streets $80,500 S58,568 $78,000 $28,261 $72,000 -7,7%
City of Lake Elmo
Budget 2012
Account Number
3125
Supplies
Description
Ice and Snow Removal
101-430-3125-42250 Landscaping Materials
101-430-3125-42290 Sand/Salt
Total Supplies
Other Services and Charges
2010
Budget
2011 2012 2011
2010 2011 Year -to -Date Preliminary to 2012
Actual Budget (07/31/111 Budget Change
$1,000 $484 $1,000 $446 $1,000 0.0%
$60.000 $100,430 $65,000 $36,580 $70,000 7.7%
$51,000 $100,913 $66,000 $37,026 071,000 7.6%
101-430-3125-43150 Contract Services $10,000 $7,110 $7,500 $6,255 $7,500 0.0%
101-430-3125-44040 Repairs/Maint Eqpt $2,500 $7,810 $2,500 $387 $2,600 0.0%
Total Other Services and Charges $12,500 $14,920 $10,000 $5,642 $10,000 0.0%
3125 Total Ice and Snow Removal $63,500 $115,833 $76,000 $42,668 $81,000 6.6%
City of Lake Elmo
Budget 2012
2011 2012 2011
2010 2010 2011 Year -to -Date Preliminary to 2012
Account Number Description Budget Actual Budget (07131111) Budget Change
3160 Street Lighting
Other Services and Charges
101-430-3160-43810 Street Lighting $24,000 $23,405 $24,000 $16,89D $24,500 2.1%
Total Other Services and Charges $24,000 $23,405 $24,000 $16,890 $24,500 2.1%
3160 Total Street Lighting $24,000 $23,405 $24,000 $16,890 $24,500 2,1%
City of Lake Elmo
Budget 2012
2011 2012 2011
2010 2010 2011 Year-,to•Date Preliminary to 2012
Account Number Description Budget Actual Budget f 07/31/11) Budget Change
3200 Recycling
Supplies
101-430-3200-42100 Recycling Supplies $3,600 $921 $3,500 $971 $3,500 OM%
Total Supplies $3,500 $921 $3,500 $971 $3,500 0.0%
Other Services and Charges
101-430-3200-43090 Newsletter , $4,000 $932 $4,000 $0 $3,000 .25.0%
101-430-3200-44300 Miscellaneous $7,500 $5,284 37,500 $358 $6,500 •13.3%
Total Other Services and Charges $11,500 $6,218 $11,500 $358 $9,500 •17.4%.
3200 Total Recycling $15,000 $7,137 $15,000 $1,329 813,000 -13.3%.
City of Lake Elmo
Budget 2012
2011 2012 2011
2010 2010 2011 Year -to -Date Preliminary to 2012
Account Number Description Budget Actual Budget (07131/11) Budget Change
3250 Tree Program
Other Services and Charges
101-430-3250-43150 Contract Services $10,000 $15,665 $10,500 $7,145 $5,000 -52,4%
Total Other Services and Charges $10,000 $15,665 $10,500 $7,145 $5,000 -52.4%
3250 Total Tree Program $10,000 $15,665 $10,500 $7,145 _ $5,000 -52.4%
r
City of Lake Elmo
Budget 2012
Account Number
5200
Personnel Services
101-450-5200-41010
101-450-5200-41030
101-450-520-41210
101-450-5200-41220
101-460-5200-41230
101-450-5200-41300
101-460,5200-41420
101-450.5200-41510
Description
Parks & Recreation
Full-time Salaries
Part-time Salaries
PERA Contributions
FICA Contributions
Medicare Contributions
Health/Dental Insurance
Unemployment Benefits
Workers Compensation
Total Personnel Services
Supplies
101-450-6200-42000
101-450-5200-42120
101-450-5200-42150
101-450-5200-42160
101-450-5200-42210
101-460-5200-42230
101-450-6200-42250
101-450-6200-42400
Total Supplies
Office Supplies
Fuel, Oil and Fluids
Shop Materials
Chemicals
Equipment Parts
Building Repair Supplies
Landscaping Materials
Small Tools & Minor Equipment
Other Services and Charges
101460-5200-43210
101-450-5200-43310
101-450-5200-43630
101-450-5200-43810
101-450.5200-43840
101-450,5200-44010
101-45D-5200-44030
101-450-5200-44040
101-460.5200-44120
101-450-5200-44300
Telephone
Mileage
Insurance
Electric UlIlity
Refuse
RepaIrs/Maint Bldg
Repairs/Mani Imp Not Bldgs
Repairs/Malni Eqpt
Rentals - Buildings
Miscellaneous
Total Other Services and Charges
5200 Total Parks & Recreation
2010
Budget
2010
Actual
2011
Budget
177,5(31 166,653 $77,977
$30,551 120,559 $31,162
$7,568 $5,608 $7,912
$6,703 $5,273 $6,767
$1,568 $1,233 $1,583
$14,044 $11,601 $14,652
$1,642 $0 $0
$6,703 $7,551 $6,426
$146,940 $118,477 $148,679
$300 $0 $300
$3,000 $0 $3.000
$750 $177 $750
$1,000 $224 $1,000
$2,500 $1,807 $2,500
$500 $262 $500
$3,500 $2,995 $3,500
$1,003 $466 $1,000
$12,550 $5,931 $12,550
$850 $438 $560
$200 $0 $100
$5,500 $4,969 $5,500
$10,164 $9,362 $10,164
$2,500 $2,188 $2,500
$700 SO $700
$4,000 $9,359 $4,000
$2,000 $119 $2,000
$5,000 $4,551 $5,000
$1,600 $154 $1,600
532,214 $31,139 $32,014
$191,104 5156,547 $193,243
2011
Year -to -Date
(07/91/111
$36,432
$13,403
$3,302
$2,976
$696
$7,297
$0
$6,994
$71,100
2012
Preliminary
Budget
2011
to 2012
Change
$78,164 0.2%
$30,551 -2.0%
$7,882 -0.4%
$6,740 -0.4%
$1,576 -0.4%
$13,779 -7.2%
$0 N/A
$7,522 -10.7%
$146,214 -1.7%
$0 $0 -100.0%
$0 $0 -100.0%
$129 $600 -20.0%
$80 $800 -20.0%
$517 $2,500 0.0%
$0 $500 0.0%
$91 $3,000 -14.3%
$0 $1,000 0,0%
$816 $6,400 -33.1%
$382
$0
$3,695
$5,673
$1,437
$0
$109
$400
$1,885
$0
$13,460
$550 0,0%
$100 0,0%
$5,000 -91%
$9,500 -6,5%
$2,500 0,0%
$700 0.0%
$4,000 0.055
$2,000 0.0%
$4,500 -10.0%
$75D -60.0%
$29,600
$85,395 $184,214 4,755
--S25--
CITY OF
LAKE
ELMOMAYOR & COUNCIL COMMUNICATION
DATE: 09/13/2011
CONSENT
ITEM #: 3
MOTION Resolution 2011-038
AGENDA ITEM: Set Hearing Date for 2012 Budget & Levy Discussion
SUBMITTED BY: Tom Bouthilet, Finance Director
THROUGH: Bruce Messelt, City Administrato
REVIEWED BY: Joe Rigdon, KDV
SUMMARY AND ACTION REOUESTED: The City Council is respectfully requested to
consider setting the Truth in Taxation Public Meeting, as required by State law. The
recommended motion to do so is as follows:
"Move to approve Resolution 2011-038 setting December 6th, 2011 at 7:00PM for the Budget
and Levy discussion and time set aside to allow the public to speak
BACKGROUND INFORMATION: The requirements to hold a special Truth in Taxation
(TNT) public hearing, continuation hearing and levy adoption meeting were repealed in 2010.
Cities with a population over 500 are still required to hold a single meeting in which the public is
allowed to speak and the budget and levy is discussed. This meeting may be part of a regular
scheduled meeting however it must occur after 6:OOPM.
The previous TNT Publication requirements have also been repealed. However; the meeting in
which the levy and budget will be discussed still needs to be submitted to the County for
publication on the tax parcel specific notices. The requirement for cities to hold a meeting on
days other than the various taxing authorities had also been repealed.
STAFF REPORT: The repeal of previous requirements allows the City to conduct a meeting
where the budget and levy will be discussed and the public will be allowed to speak at a regular
scheduled City Council meeting. Staff recommends the fulfillment of this requirement on
December 6th, 2011 at 7:00PM, as part of the regularly scheduled City Council meeting.
-- page 1 --
City Council Meeting
September 13th, 2011
Set Hearing Dates
fo
lget & Levy Discussion
Regular Agenda Item #3
RECOMMENDATION: Based upon the above background information and staff report, it is
recommended that the City Council approve Resolution 2011-038 setting December 6th, 2011 at
7:OOPM for Budget and Levy discussion.
"Move to approve Resolution 2011-038 setting December 6th, 2011 at 7:00PM for the Budget
and Levy discussion and time set aside to allow the public to speak
Alternatively, the City Council does have the authority to table this item for additional
deliberation or select an alternative date at tonight's meeting. However, action to set this date
must be taken by September 15th, in order to comply with state law. As such, any delay or
tabling of this action at tonight's meeting will necessitate continuing tonight's Meeting to a
specified date and time. If the former action is undertaken (setting a different date), the
appropriate action of the Council following such discussion would be:
"Move to approve Resolution 2011-038 setting , 2011 at PM
for the Budget and Levy discussion and time set aside to allow the public to speak
ATTACHMENTS:
1. Resolution No. 2011-03 8
SUGGESTED ORDER OF BUSINESS:
Introduction of Item
Questions from Council to Staff ....... .......
Public Input, if Appropriate
Call for Motion . ........... ..... ........ . ...... ..........
Discussion... ..... ...... ................. . . . .... ,....... ........ ............
Action on Motion .............„ ........... ....... . .................
Finance Director
......, Mayor Facilitates
Mayor Facilitates
Mayor & City Council
....... Mayor Facilitates
Mayor & City Council
-- page
CITY OF LAKE ELMO
WASHINGTON COUNTY, MEN NESOTA
RESOLUTION NO. 2011-038
A RESOLUTION SETTING THE TRUTH IN TAXATION
PUBLIC HEARING DATES FOR THE 2012 BUDGET & TAX LEVY
WHEREAS, the City is required to set a single meeting for discussion and final
approval of the 2012 budget and tax levy; and
and
WHEREAS, the City will publish the date, time and location for the public meeting;
WHEREAS, the public will be given the opportunity to speak
NOW, THEREFORE, BE IT HEREBY RESOLVED, that the City of Lake Elmo has
set December 6th, 2011 at 7:00 p.m. as the public meeting date for the final adoptiOn of the
2011 tax levy and budget.
ADOPTED, by the Lake Elmo City Council on this, the 13th day of September, 2011,
Dean Johnston, Mayor
ATTEST:
Bruce A. Messelt
City Administrator
Resolution 2011-038